Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 16 February 2018 to Question 126877, what steps his Department is taking to ensure that information shared by HMRC with organisations outside the UK is not subsequently shared with third parties.

Her Majesty’s Revenue and Customs (HMRC) is subject to a strict duty of confidentiality and will only disclose information where there is lawful authority to do so.

HMRC carefully considers what is permitted by law before it shares information, and has a range of safeguards to ensure information is handled appropriately when it is shared with other Departments or organisations, whether in the UK or overseas. Where appropriate, these include, but are not limited to, ensuring that onward disclosure of information is only allowed with HMRC’s consent and putting in place agreements or Memoranda of Understanding containing provisions detailing how the information must be accessed, stored, used and protected by the receiving Department or organisation.